Purpose of Audit
The purpose of our audit was to determine whether the Board of Commissioners provided adequate oversight of the District’s financial operations to ensure that assets are safeguarded for the period January 1, 2015 through February 23, 2017.
The East Bloomfield Fire District is a district corporation of the State, distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 total $354,594.
- The purchasing agent does not provide the Board with required quotes and does not retain the documentation.
- The Board has not established adequate credit card or information technology (IT) policies.
- The Board has not adopted written procedures or proper internal controls over hall rentals.
- Update the procurement policy to clearly require presentation and retention of price quotations or proposals and implement monitoring procedures to ensure that District personnel comply with the procurement policy.
- Develop and adopt policies for credit card use and IT.
- Develop policies and procedures for the collection of hall rental deposits and receipts, which include involvement of more than one individual and retaining records of all receipts.